80E-Intt. on Education Loan

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There is an exemption of intt. on education loan us 80E. Does this exemption applied on all whose child/spouse studying within India or outside India?
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It says for interest on loan taken for higher education from institute as authorized by CG or SG so only Indian institutes or educational centers are allowed.

thanku to clear my douby
Loan taken to pursue higher education in India as well as abroad qualifies for deduction. " Ruchika Mam plz clear this query

Act clearly specifies words that institution which are permitted by SG and CG and how can SG and CG of india permit other countries institution to run their education institute?

https://commonmoney.home.blog/2019/02/26/section-80e-explained-in-5-simple-points/


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